REVENUE-ELECTRONIC FILING

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Illinois Income Tax Act. Provides that the Department of Revenue, by rule, may require a taxpayer to electronically file certain State income tax returns if, under the provisions of the Internal Revenue Code, that taxpayer is required to electronically file his or her federal returns or other documents. Provides that a taxpayer who is subject to a mandatory electronic filing rule of the Department who fails to file his or her return electronically is deemed not to have filed the return.